Jill Gilbert Welytok & Daniel S. Welytok 
Nonprofit Law and Governance For Dummies [PDF ebook] 

Foreword xix
Introduction 1
Part I: Nonprofits in the 21st Century 7
Chapter 1: Defining and Scrutinizing the Nonprofit Sector 9
Chapter 2: Regulating Nonprofits: Who’s in Charge? 21
Chapter 3: The State of the Nation’s Nonprofits 33
Part II: The Nuts and Bolts of Nonprofits 45
Chapter 4: Starting Up and Staying True to the Mission 47
Chapter 5: Getting Tax-Exempt Status 69
Chapter 6: Paying Nonprofit Directors, Officers, Staff, and Volunteers 87
Part III: Structuring a Nonprofit to Meet Its Mission 101
Chapter 7: Filing the Dreaded Form 990 103
Chapter 8: The Responsibilities of the Board 117
Chapter 9: Creating the Right Committee Structure 135
Chapter 10: All About Audit Committees 141
Part IV: Some Special Types of Nonprofits 151
Chapter 11: Forming a Solid Foundation 153
Chapter 12: Capitalizing on Cooperatives 165
Part V: Legal Landmines 179
Chapter 13: Existing in a World of Sarbanes-Oxley 181
Chapter 14: Some Sticky Accounting Issues That All Nonprofits Face 199
Chapter 15: Communicating Comfortably with the IRS 217
Part VI: The Part of Tens 227
Chapter 16: More Than Ten Web Sites Every Nonprofit Should Visit 229
Chapter 17: Ten Questions to Ask Before Agreeing to Join a Nonprofit Board 235
Chapter 18: Ten Ways to Lose Tax-Exempt Status 243
Chapter 19: Ten Tips for Dealing with the Media 249
Part VII: Appendixes 255
Appendix A: Sample Nonprofit Bylaws 257
Appendix B: Sample Audit Committee Report 261
Appendix C: State Regulatory Authorities for Nonprofits 263
Appendix D: Selections from the Revised Model Nonprofit Corporation Act (1987) 275
Index 325

Jill Gilbert Welytok, JD, CPA, LLM, practices in the areas
of corporate law, nonprofit law, and intellectual property. She is
the founder of Absolute Technology Law Group, LLC
(www.abtechlaw.com). She went to law school at De Paul University in
Chicago, where she was on the Law Review, and picked up a Masters
Degree in Computer Science from Marquette University in Wisconsin
where she now lives. Ms. Welytok also has an LLM in Taxation from
De Paul. She was formerly a tax consultant with the predecessor firm
to Ernst & Young. She frequently speaks on nonprofit, corporate
governance-taxation issues and will probably come to speak to
your company or organization if you invite her. You may e-mail her
with questions you have about Sarbanes-Oxley or anything else in
this book at [email protected]. You can find updates to this
book and ongoing information about SOX developments at the
author’s website located at www.abtechlaw.com.
Daniel S. Welytok, JD, LLM, is a partner in the business
practice group of Whyte Hirschboeck Dudek S.C., where he
concentrates in the areas of taxation and business law. Dan advises
clients on strategic planning, federal and state tax issues,
transactional matters, and employee benefits. He represents clients
before the IRS and state taxing authorities concerning audits, tax
controversies, and offers in compromise. He has served in various
leadership roles in the American Bar Association and as Great Lakes
Area liaison with the IRS. He can be reached at [email protected].